Headlines about "Executive benefits"

Gathered from the web by the editors at BenefitsLink.com.
Executive Compensation: A New View from a Long-Term Perspective, 1936-2005
Excerpt: "We analyze the long-run trends in executive compensation using a new panel dataset of top executives in large publicly-held firms from 1936 to 2005, collected from corporate reports." (National Bureau of Economic Research; paid subscription or individual purchase required to retrieve fulltext)

The IRS Targets a Popular, and Perfectly Legal, Strategy Used by Executives for Dodging the Tax Man
Excerpt: "At issue are variable prepaid forward contracts, which allow executives to get cash for their stock holdings while skirting capital gains taxes. They have served as an appealing retirement planning device for executives who want to reduce their personal financial exposure to their own companies as a result of stock option grants, although much of that diversification flies in the face of pay-for-performance demands by shareholder activists." (Financial Week; free registration required)

[Official Guidance] Text of IRS Notice 2008-62: Nonapplication of 457(f) and 409A to Certain Recurring Part-Time Compensation Arrangements (PDF)
4 pages. Excerpt: "The [upcoming proposed section 457(f)] regulations to be proposed are expected to address certain types of arrangements involving recurring part-year compensation, including common arrangements involving public school employees who provide services during a 10- month school year and elect to be paid ratably over 12 months. It is expected that the regulations would provide that if certain conditions described below are satisfied, § 457(f) would not apply to such arrangements. It is also expected that a conforming change will be proposed for regulations under § 409A, so that § 409A also will not apply to such arrangements if such conditions are met." (Internal Revenue Service)

[Official Guidance] Text of IRS Rev. Rul. 2008-42: Premiums Paid by S Corporation on Employer-Owned Life Insurance Contract (PDF)
Excerpt: "HOLDINGS: (1) Premiums paid by an S corporation on an employer-owned life insurance contract, of which the S corporation is directly or indirectly a beneficiary, do not reduce the S corporation's [accumulated adjustments account, or 'AAA']. (2) The benefits received by reason of the death of the insured from an employer-owned life insurance contract that meets an exception under § 101(j)(2) do not increase the S corporation's AAA." (Internal Revenue Service)

[Guidance Overview] Section 409A Compliance Deadline: December 31, 2008 (PDF)
4 pages. The newsletter provides a '409A Recommended 'To Do' List." (Powell Goldstein LLP)

[Guidance Overview] Deadline for 409A Compliance Approaching (PDF)
Excerpt: "With only six months remaining to make plans compliant with Section 409A, we advise employers to focus on their Section 409A review process now. Beginning the process now will allow sufficient time before December 31, 2008, for assessing compliance alternatives, taking advantage of the transition relief opportunities which are available only through December 31, 2008, drafting, approving, and adopting remedial amendments, and establishing operational procedures for compliance." (Haynes and Boone, LLP)

Helping Small Businesses Set-up Retirement Plans
Excerpt: "By itself, a retirement plan sponsored by a small business or a professional practice might be modest, with $1 million or less in assets. By pursuing several plans, though, advisors may discover that 'real money' is attainable." (Financial Planning)

[Guidance Overview] Accounting for Financing Assets of Nonqualified Benefit Plans (PDF)
Pages 6-7 of 8 pages. Excerpt: "When financed, there are typically two methods: mutual funds and Corporate Owned Life Insurance ('COLI'). Financing nonqualified benefit liabilities enables the company to establish an asset that offsets the liability, providing a certain level of comfort to plan participants." (The Cochlan Group)

[Guidance Overview] Interim CEO Did Not Qualify As 'Outside Director' for Purposes of Performance-Based Pay Rules
Excerpt: "IRS Reg. §1.162-27(e)(3)(i) provides that an 'outside director' must not have been an officer of the publicly held corporation, among other requirements. Under the facts and circumstances presented, the interim CEO acted with the full authority of an officer and was, therefore, barred from participating on the compensation committee as an outside director, the IRS concluded." (Wolters Kluwer)

Rep. Waxman Targeting Compensation Committees and Their Consultants
Excerpt: "Rep. Henry Waxman has been a leading voice in the fight against excessive executive compensation, grilling high-profile Wall Street executives on their severance pay and criticizing compensation consultants. But the California Democrat may do more to address the issue, such as focusing on other 'insiders' who are involved in the compensation-approval process." (Financial Week; free registration required)

[Opinion] Rethink That Executive Deferred Comp Plan Now
Excerpt: "So now is an excellent time to revisit decisions about deferred compensation. Many expect tax rates to rise by 2011, when the Bush tax cuts expire, boosting what will be owed when money is pulled from the plans. Moreover, times are tough, and if your employer runs into trouble you may not be able to recover the money in your plan. Unlike savings in a 401(k), deferred comp isn't protected from creditors in a corporate bankruptcy." (BusinessWeek)

[Guidance Overview] Focus on Employee Benefits, June 19, 2008 (PDF)
6 pages. The newsletter includes items on: ERISA Litigation: Supreme Court Ruling in MetLife v. Glenn; Exec Comp Corner: Proposed Legislation Would Tax Foreign Deferred Compensation Arrangements; Income, Reporting and Employment Tax Rules for Post-Death Exercises of Nonqualified Stock Options; Offsetting Pensions of Rehired Employees; and, Vested Retiree Health Benefits. (Miller & Chevalier Chartered)

[Official Guidance] Employee Not Entitled to FICA Tax Refund Where Deferred Compensation Plan Is Terminated Prior to Benefit Payment
Excerpt: "Drawing an analogy to a poor investment choice, the IRS Office of Chief Counsel has advised that an employee whose nonqualified deferred compensation plan was terminated before the benefits were fully paid is not entitled to a refund of the FICA taxes previously imposed on the unpaid benefit amounts. IRS Chief Counsel Advice Memorandum, No. 200823001 (June 6, 2008)." (Deloitte via BenefitsLink.com)

[Guidance Overview] A Revenue Raiser Used to Offset Federal Revenue Losses Created by Heroes Act Includes Stiff Penalties on 'Covered Expatriates'
Excerpt: "Upon expatriation, the Heroes Act requires the covered expatriate to recognize income tax as if the individual had sold all of his or property, to the extent it exceeds $600,000 (indexed), on the day before expatriation. Interestingly, 'eligible deferred compensation items' that are payable to a covered expatriate by a U.S. employer generally would not be subject to immediate taxation, if the expatriate notifies the employer/payor of his or her status as a covered expatriate." (Michael S. Melbinger via Winston & Strawn LLP)

Pensions for Executives Reach New Heights
Excerpt: "(These packages are generally composed of non-qualified, formula-based benefit plans, such as a supplemental executive retirement plan, or SERP, disclosed in the pension benefits section of a proxy, and do not include deferred compensation plans, noted Equilar senior researcher Alexander Cwirko-Godycki.)" (Financial Week; free registration required)

[Guidance Overview] Understanding the Option Dating Controversies: Practical Problems and Issues
Excerpt: "The prior installment of this article series discussed the myriad of legal problems and issues that option backdating participants face. If those were not enough, option manipulation activity raises a host of practical and business-related issues. This installment of the series highlights some of the more common practical issues, although it is by no means an exclusive list of problems that such companies are facing or will face in the future." (Employee Benefit Plan Review via Blank Rome LLP)

[Guidance Overview] Arbitration of ERISA Claims Proves Expensive Dispute Resolution Alternative
Excerpt: "In this fascinating decision, the marked disparity between an arbitrated employee benefits dispute and the likely outcome were the issue litigated in federal court could not be more dramatic. The case encompassed, among other things, an ERISA Section 510 claim. One need not read ERISA cases for long before developing the impression that these claims often miss the mark." (Health Plan Law blog by Attorney Roy F. Harmon III)

Company Size and Performance Not the Biggest Factors for Executive Pensions
Excerpt: "The median value of accumulated pension benefits for a CEO at an S&P 500 company is $6.1 million, according to Equilar. Compensation experts say there's a good reason why executives at midsize companies can find themselves staring at outsize pensions. 'Size and performance aren't always the biggest factors in an executive's pension,' said Peter Oppermann, an executive compensation consultant at Mercer. 'Their years of service and compensation can often be the major drivers.'" (Workforce Management; free registration required)

The IRS on Lost Fica Payments for Lost Deferred Compensation
Excerpt: "Last week, the IRS released a Memorandum from the Office of Chief Counsel (CCA 200823001) on whether certain former employees could recover FICA taxes that were withheld on their non-qualified plan benefit accruals after the former employees forfeited the benefits. The IRS concluded that they could not." (Michael S. Melbinger via Winston & Strawn LLP)

[Official Guidance] Text of IRS Rev. Rul 2008-32: Qualification as 'Outside Director' Under Section 162(m) After Serving as Interim CEO (PDF)
4 pages. Excerpt: "Section 162(a)(1) allows as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered. Section 162(m)(1) provides that, in the case of any publicly held corporation, no deduction is allowed for applicable employee remuneration with respect to any covered employee to the extent extent that the amount of the remuneration for the taxable year exceeds $1,000,000." (Internal Revenue Service)

[Guidance Overview] Compliance Required with Section 409A before December 31, 2008
Excerpt: "December 31, 2008, looms as a crucial deadline for employers to comply with Section 409A of the Internal Revenue Code and the final Section 409A regulations (Section 409A). Further, employers must reduce unwritten arrangements that are subject to Section 409A to written plans/agreements by December 31, 2008." (Wilson Sonsini Goodrich & Rosati)

[Guidance Overview] Top-Hat Plan: Oral Promise May Be Enforceable
2 pages. Excerpt: "A federal district court recently concluded that an executive may base a claim for top-hat plan benefits on oral, rather than written, misrepresentations. This is notable because the court distinguished top-hat plans from plans that are subject to ERISA's plan document requirement, where the court indicated that oral promises would often be unenforceable. The case is Hay Group, Inc. v. Bassick (N.D. Ill. 2008)." (Utz, Miller, Kuhn & Eickman, LLC)

CEO Pay Rose Higher in '07 Despite Economic Woes
Excerpt: "As the American economy slowed to a crawl and stockholders watched their money evaporate, CEO pay still chugged to yet more dizzying heights last year, an Associated Press analysis shows." (AP via The Washington Post; free registration required)

[Guidance Overview] Rule 10b5-1 Plan Creating Litigation - In Re Countrywide Financial Corp. Derivative Litigation
Excerpt: "A Rule 10b5-1 plan, when correctly designed and adopted, gives executives a safe and effective way of buying or selling their companies' securities free of insider trading concerns. However, the Countrywide case underscores the importance of proceeding with caution when adopting, modifying, or terminating a Rule 10b5-1 plan." (Michael S. Melbinger via Winston & Strawn LLP)

[Guidance Overview] Are Your Nonqualified Deferred Compensation Plans 409A-OK? (PDF)
Pages 1-4 of 12 pages. (Milliman)

Companies Promise CEOs Lavish Posthumous Paydays
Excerpt: "Dozens of . . . companies offer lush death-benefit packages to their top executives, according to a Wall Street Journal review of federal filings. Many companies accelerate unvested stock awards after a death, which by itself can amount to tens of millions of dollars. Some promise giant posthumous severance payouts, supercharged pensions or even a continuation of executives' salaries or bonuses for years after they're dead." (The Wall Street Journal)

Non-Qualified Deferred Compensation Plan Prevalance Remains High
Excerpt: "As of 2007, 95% of respondents to Clark Consulting's Executive Benefits survey offer some type of non-qualified deferred compensation (NQDC) plan to executives, up from 91% in 2005." (PLANSPONSOR.com; free registration required)

Bankruptcy Bill Would Tie Executive Compensation to Workers' Wages
Excerpt: "[A] House Judiciary subcommittee held a hearing on a bill that would limit the flexibility companies have in bankruptcy to restructure their labor costs and retain management staff. The 'Protecting Employees and Retirees in Business Bankruptcies Act,' H.R. 3652, by Judiciary Committee Chairman John Conyers (D-MI) would, among other things, limit the ability of the company or bankruptcy trustee to restructure collective bargaining agreements, retirement plans and other benefits by tying such changes to changes in executive compensation practices." (HR Policy Association)

Recovering Executive Pay Based on Incorrect Financial Statements
Excerpt: "The data on the growing acceptance of clawback provisions emerged in a study by the Corporate Library, an independent research concern specializing in executive pay and corporate governance. It surveyed 2,121 companies and found that 295 of them, or 14 percent, had clawback provisions." (The New York Times; free registration required)

[Guidance Overview] Miller & Chevalier's Focus on Employee Benefits, June 5, 2008 (PDF)
6 pages. The newsletter offers articles on: Health FSA and Mental Health Parity; Qualified Plan Queries: Differential Pay Now Compensation Under Code Section 415 and New Distribution Feature; Qualified Plan Queries: Military Survivor and Disability Benefits Under Tax-Qualified Plans; Exec Comp Corner: New Code Section 887A Impacting Withholding on Certain Expatriates' Deferred Compensation. (Miller & Chevalier Chartered)

[Guidance Overview] Spring-Loading Options - Emerging Trends in the Law of Fiduciary Duty
Excerpt: "This article was originally published in the Law Journal Newsletters – The Corporate Counselor, Volume 22, Number 12, May 2008. It is reprinted here with the publisher's permission. Delaware courts are beginning to analyze claims concerning the controversial practice of spring-loading options. Spring-loading is the granting of options just prior to the release of favorable company information (in the company's possession at the time of the grant)." (Winston & Strawn LLP)

[Guidance Overview] Deadline Approaching for Amending Deferred Compensation Arrangements under Section 409A
Excerpt: "All covered deferred compensation arrangements must be amended on or before December 31, 2008. The process of identifying and adopting any necessary amendments to existing compensation arrangements can be time consuming and complex. This update provides general background information on Section 409A and offers practical tips and guidance on actions that should be taken immediately in light of the upcoming deadline." (Perkins Coie LLP)

Maximizing Retirement Compensation for Senior Executives
Excerpt: "Given . . . restrictions, particularly for companies where retirement plan participation is low, finding additional ways to provide higher retirement income for senior executives can be important for recruiting and retention purposes. It takes good planning, but there are several options available. Generally, they include: Boosting overall retirement plan enrollment; Creating specific types of qualified retirement plans; Offering exclusive Supplemental Retirement and Compensation Plans (SERPs)" (Industrial Distribution)

[Guidance Overview] Issue Brief: The Final 409A Deferred Compensation Regulations
The NCEO presents excerpts from its new issue brief on the final deferred compensation regulations under Section 409A of the Internal Revenue Code. (National Center for Employee Ownership)

[Guidance Overview] Code Section 409A Remedial Amendment Period Scheduled to End December 31, 2008 (PDF)
2 pages. Excerpt: "The final regulations under §409A relating to the deferral of compensation of employees (other than through tax-qualified plans), consultants, directors, and other service providers will be effective January 1, 2009." (Dechert LLP)

[Guidance Overview] IRS Deferral of Amendment Deadlines for Deferred Compensation Plans (PDF)
5 pages. Excerpt: "This article will provide a bit of historical context for Section 409A, will describe its basic provisions as seen through the lens of the final regulations, and will conclude with a list of what most businesses should be doing to prepare themselves for the January 1, 2009, moment of reckoning." (Adams and Reese LLP)

House Committee OKs Extenders Package with Pension, Deferred Compensation Provisions
Excerpt: "The House Ways and Means Committee, on May 15, 2008, approved the Energy and Tax Extenders Bill of 2008 (H.R. 6049), legislation that includes provisions affecting IRAs, qualified plan distributions, and nonqualified deferred compensation. The measure was scheduled to be considered by the full House on May 20, 2008." (Wolters Kluwer)

Pensions for Executives Often Appear Unfair
Excerpt: "[M]ost chief executives continue to enjoy lavish pension plans -- on top of their multimillion-dollar pay packages and sundry other perks. How can that be fair? The short answer, of course, is that it isn't. But fairness was never the point. This is about giving CEOs what they want, regardless of what's given to other company employees." (Los Angeles Times)

Long-Term Incentives and Golden Handcuffs in the People's Republic of China
Excerpt: "[The] globalization of Mainland China has brought more and more competition for top talent within the PRC – placing a premium on how companies encourage the performance and loyalty of their key employees." (Paul, Hastings, Janofsky & Walker LLP)

Consider a Matrix of the Key Roles and Responsibilities for the Compensation Process and Governance
Excerpt: "As the executive compensation process continues to become more complex important, and investors, the media and some plaintiffs' lawyers continue to focus on it, more companies and compensation committees are creating a matrix of the key roles and responsibilities of the parties involved in compensation and governance. These parties include the Compensation Committee, the full Board, the CEO, and HR and other company management, inside counsel and/or outside counsel and the compensation consultant. The input of each party is critical in preparing the matrix." (Michael S. Melbinger of Winston & Strawn LLP)

Comprehensive Executive Compensation 'Reform' Bill Introduced into Senate (PDF)
4 pages. Excerpt: "Senator Clinton's bill is a broad response to concerns over executive pay practices at publicly traded companies, and it is currently unclear whether it will be voted out of Committee. As of the date of this writing, there are no co-sponsors; however, it is realistic to expect that similar legislation will be introduced next year under a new Administration." (Frederic W. Cook & Co., Inc.)

Mercer Issues Survey on Prevalence of Car Benefits
Excerpt: "Mercer's 2008 International Car Policies report is a valuable reference guide that can help companies define new strategies and optimize their car policies by highlighting differences in practices across key markets, identifying cost-saving measures and benchmarking an organization's car policy against others in the market. The new report provides information on allocation policies, cash alternatives to cars and associated tax regulations in 63 countries." (Mercer LLC)

[Guidance Overview] House Ways And Means Approves Tax Extenders Bill, Includes Nonqualified Deferred Compensation Tax
Excerpt: "The cost of the bill would be primarily offset by a proposed tax on deferred compensation payable by certain offshore entities. Under this revenue-raising provision, hedge fund managers would be prevented from deferring taxes on compensation paid through offshore tax shelters." (Hewitt Associates)

[Opinion] Updated American Benefits Council Talking Points on the Offshore Nonqualified Deferred Compensation Provision (PDF)
Excerpt: "This provision should be rejected for the following reasons . . . It is extremely broad and would apply to non-abusive compensation practices. . . . It targets equity compensation. . . .It targets performance-based compensation. . . . It would create great uncertainty and would be virtually impossible to administer. . . . It is retroactive." (American Benefits Council)

[Opinion] U.S. House of Representative Committee Again Approves Restrictions on Offshore Nonqualified Deferred Compensation
Excerpt: "This week, the House Ways and Means Committee approved legislation extending corporate tax breaks for one year and paying for them by, among other things, imposing limits on offshore nonqualified deferred compensation. Although the provisions are aimed at hedge funds in low tax countries, the Energy and Tax Incentives Act of 2008 (H.R. 6049) would arguably treat stock appreciation rights, restricted stock units and other performance-based compensation as nonqualified deferred compensation under section 409A of the tax code" (HR Policy Association)

[Guidance Overview] Regulatory Dissonance on Personal Use of Company Aircraft -- IRS vs. SEC vs. FAA (PDF)
Excerpt: "It is probably too much to ask of federal regulators to coordinate their rules, but the IRS, SEC and FAA rules affecting personal use of company aircraft by executives are frustratingly out of synch. Companies need to be careful that they use the correct valuation method . . . ." (Miller Chavalier)

[Guidance Overview] Worker Misclassification Investigations Gain Momentum
Excerpt: "Undoubtedly, some industries are both more prone to misclassify workers and more vulnerable to challenge due to the nature of the work involved. Construction, transportation and even the medical profession have proven at risk on the issue." (Attorney Roy F Harmon III in the Health Plan Law blog)

[Guidance Overview] Summary of FASB Statement 123R Share-Based Payment (Revised 05/08/08) (PDF)
Excerpt: "Financial Accounting Standards Board (FASB) Statement No. 123 (revised 2004), Shared-Based Payment (Statement 123R) repeals the longstanding 'intrinsic value' method of accounting for equity compensation prescribed by APB Opinion No. 25 (Opinion 25), and replaces original Statement 123 with a mandate that generally all equity awards granted to employees be accounted for at 'fair value.'" (Frederic W. Cook & Co., Inc.)

[Guidance Overview] Newly Minted Rules for Deducting Performance Compensation under Section 162(m) (PDF)
1 page. Excerpt: "The new ruling will not apply for performance periods beginning on or before January 1, 2009 or for compensation paid pursuant to employment contracts in effect on February 21, 2008 (excluding renewals, either automatic or by agreement)." (Hanson Bridgett LLP)

[Guidance Overview] Benefits Quiz from the April 2008 Trucker Huss Benefits Report (PDF)
Pages 1-2 of 10 pages. Excerpt: "The . . . questions are designed to refresh, and to fine tune, your benefits expertise. Some of the answers (which are found on page 8 of this Newsletter) may surprise you." (Trucker Huss)

Senate Bill Would Impose Greater Restrictions on Executive Compensation
Excerpt: "Sen. Harry Reid (Nev.) has introduced the Corporate Executive Compensation Accountability and Transparency Act (S. 2866), which would require greater disclosure of senior corporate officer compensation; empower shareholders and investors to protect themselves from fraud; limit conflicts of interest in determining senior corporate officer compensation; and close corporate tax loopholes utilized to subsidize senior corporate officer compensation." (Wolters Kluwer)

An Effective Annual Incentive Plan for Executive Compenation – It Starts with the Design Process
Excerpt: "Short-term variable compensation has become a critical component of most employers' total reward programs. Diverse perceptions exist regarding the use of variable pay; its advantages and disadvantages include . . . ." (Hay Group)

Executive Salary - The Foundation of Total Compensation
Excerpt: "Base salary is the least complex form of compensation, yet some would argue it is the most important when viewing pay in the workforce. For top executives in larger organizations, base salary generally is not the most significant form of compensation in terms of value, but it can have a significant bearing on the actual value of other remuneration components." (Hay Group)

The Wall Street Journal / Hay Group CEO Compensation Study
Excerpt: "Hay Group recently partnered with The Wall Street Journal to conduct The Wall Street Journal / Hay Group CEO Compensation Study of the largest companies in the United States. Our purpose was to examine how CEOs were compensated across all forms of pay in fiscal 2007. The study focused on 200 companies with more than $5 billion in annual revenue that filed their proxy statements after October 1, 2007. Hay Group researched these public filings, examining all primary components of CEO compensation." (Hay Group)

Executive Compensation: Is It Too High?
Excerpt: "There are five tools companies generally use in setting executive compensation, points out E-Commerce Times columnist Theodore F. di Stefano: base salary, short-term incentives, long-term incentives, employee benefits and perks." (Ecommerce Times)

[Guidance Overview] IRS Changes the Rules for Performance-Based Compensation
Excerpt: "Recent changes to the way in which the Internal Revenue Service (IRS) interprets 'performance-based compensation' under Internal Revenue Code (IRC) Section 162(m) have narrowed the types of arrangements that may be classified as performance-based and will require publicly-held companies to reexamine these arrangements or jeopardize the financial soundness of current tax and financial planning methodologies." (Littler Mendelson P.C.)

[Guidance Overview] Severance Pay Under Section 415
Excerpt: "One of the major changes in the Regulations related to the necessity to include certain post severance compensation in the definition of Code §415 Compensation. Apparently, some plan documents (not McKay Hochman's) had previously been drafted to state that any amounts paid after separation of service (termination of employment), even regular pay, would be disregarded for all plan purposes. While this language was not wrong, the IRS/Treasury became concerned that some amounts of compensation that were actually earned during the participant's period of employment would be disregarded." (McKay Hochman Co., Inc.)

[Opinion] Pay Gap Fuels Worker Anger
Excerpt: "The gap between top executive and employee compensation has never been greater. That's triggering lower morale and productivity on some corporate staffs, and making it more difficult to attract and keep talent, even in a slowing economy." (The Wall Street Journal)

When the Company Share Price Is a Factor in Compensation
Excerpt: "[47] percent of private sector employees in the United States have had at least part of their compensation tied to their company's profitability or stock price. That's right. If you include stock options, deferred stock, profit sharing or cash bonuses pegged to a company's performance, nearly half of the 114 million employees of private-sector companies had some stock or profit-related pay at the end of 2006." (The New York Times; free registration required)

Text of Corporate Executive Compensation Accountability and Transparency Act, S. 2866 (PDF)
24 pages. Excerpt: "To require greater disclosure of senior corporate officer compensation, to empower shareholders and investors to protect themselves from fraud, to limit conflicts of interest in determining senior corporate officer compensation, to ensure integrity in Federal contracting, to close corporate tax loopholes utilized to subsidize senior corporate officer compensation, and for other purposes." (American Benefits Council)

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